第二十一條 在計算應(yīng)納稅所得額時，企業(yè)財務(wù)、會計處理辦法與稅收法律、行政法規(guī)的規(guī)定不一致的，應(yīng)當(dāng)依照稅收法律、行政法規(guī)的規(guī)定計算。
Article 21 If the enterprise's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount, the tax law or administrative regulation shall prevail.

第三章 應(yīng)納稅額
Chapter III Payable Tax Amount

第二十二條 企業(yè)的應(yīng)納稅所得額乘以適用稅率，減除依照本法關(guān)于稅收優(yōu)惠的規(guī)定減免和抵免的稅額后的余額，為應(yīng)納稅額。
Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law.

第二十三條 企業(yè)取得的下列所得已在境外繳納的所得稅稅額，可以從其當(dāng)期應(yīng)納稅額中抵免，抵免限額為該項所得依照本法規(guī)定計算的應(yīng)納稅額；超過抵免限額的部分，可以在以后五個年度內(nèi)，用每年度抵免限額抵免當(dāng)年應(yīng)抵稅額后的余額進(jìn)行抵補(bǔ)：
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period. The limit of tax credit shall be the payable tax amount on such incomes calculated under the present Law. The part exceeding the limit of tax credit may, during the five subsequent years, be offset from the balance of the limit of tax credit of each year minus the tax amount which ought to be offset in the current year:

（一） 居民企業(yè)來源于中國境外的應(yīng)稅所得；
(1) A resident enterprise's taxable incomes sourced from outside the territory of China; and

（二） 非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所，取得發(fā)生在中國境外但與該機(jī)構(gòu)、場所有實際聯(lián)系的應(yīng)稅所得。
(2) Taxable incomes obtained outside the territory of China by a non-resident enterprise having organs or establishments inside the territory of China, but having actual connection with such organs or establishments.

第二十四條 居民企業(yè)從其直接或者間接控制的外國企業(yè)分得的來源于中國境外的股息、紅利等權(quán)益性投資收益，外國企業(yè)在境外實際繳納的所得稅稅額中屬于該項所得負(fù)擔(dān)的部分，可以作為該居民企業(yè)的可抵免境外所得稅稅額，在本法第二十三條規(guī)定的抵免限額內(nèi)抵免。
Article 24 As regards the dividends, bonuses and other equity investment gains earned outside the territory of China by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of China by the foreign enterprise the territory of China may be treated as the allowable tax credit of the resident enterprise's overseas income tax amount and be deducted within the limit of tax credit as provided for in Article 23 of the present Law.

第四章 稅收優(yōu)惠
Chapter IV Preferential Tax Treatments

第二十五條 國家對重點(diǎn)扶持和鼓勵發(fā)展的產(chǎn)業(yè)和項目，給予企業(yè)所得稅優(yōu)惠。
Article 25 The important industries and projects whose development is supported and encouraged by the state shall enjoy the preferential treatments in enterprise income tax.

第二十六條 企業(yè)的下列收入為免稅收入：
Article 26 An enterprise's following incomes of shall be tax-free ones:

（一） 國債利息收入；
(1) The interest incomes from treasury bonds;

（二） 符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益；
(2) Dividends, bonuses and other equity investment gains generated between qualified resident enterprises;

（三） 在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)從居民企業(yè)取得與該機(jī)構(gòu)、場所有實際聯(lián)系的股息、紅利等權(quán)益性投資收益；
(3) Dividends, bonuses and other equity investment gains which are obtained from a resident enterprise by a non-resident enterprise with organs or establishments inside the territory of China and have actual connection with such organs or establishments; and

（四） 符合條件的非營利組織的收入。
(4) Incomes of qualified not-for-profit organizations.

第二十七條 企業(yè)的下列所得，可以免征、減征企業(yè)所得稅：
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced:

（一） 從事農(nóng)、林、牧、漁業(yè)項目的所得；
(1) The incomes generated from the engagement in agriculture, forestry, husbandry and fishery;

（二） 從事國家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項目投資經(jīng)營的所得；
(2) The incomes generated from investment in and business operations of the important public infrastructure projects supported by the state;

（三） 從事符合條件的環(huán)境保護(hù)、節(jié)能節(jié)水項目的所得；
(3) The income generated from the projects of environmental protection, energy and water saving and satisfying the related requirements;

（四） 符合條件的技術(shù)轉(zhuǎn)讓所得；
(4) The incomes generated from transferring technologies and satisfying the related requirements; and

（五） 本法第三條第三款規(guī)定的所得。
(5) The income as provided for in Paragraph 3, Article 3 of the present Law.

第二十八條 符合條件的小型微利企業(yè)，減按20%的稅率征收企業(yè)所得稅。
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.

國家需要重點(diǎn)扶持的高新技術(shù)企業(yè)，減按15%的稅率征收企業(yè)所得稅。
As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.

第二十九條 民族自治地方的自治機(jī)關(guān)對本民族自治地方的企業(yè)應(yīng)繳納的企業(yè)所得稅中屬于地方分享的部分，可以決定減征或者免征。自治州、自治縣決定減征或者免征的，須報省、自治區(qū)、直轄市人民政府批準(zhǔn)。
Article 29 The autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region. In case the decision on deduction or exemption is made by an autonomous prefecture or county, it shall be reported to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval.

第三十條 企業(yè)的下列支出，可以在計算應(yīng)納稅所得額時加計扣除：
Article 30 An enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount:

（一） 開發(fā)新技術(shù)、新產(chǎn)品、新工藝發(fā)生的研究開發(fā)費(fèi)用；
(1) The expenditures for researching and developing new technologies, new products and new techniques; and

（二） 安置殘疾人員及國家鼓勵安置的其他就業(yè)人員所支付的工資。
(2) The wages paid to the disabled employees or other employees encouraged to hire by the State.